2022-10-012023-09-302023-09-30false09761528MME Case Management Ltd2024-02-0596040iso4217:GBPxbrli:pure097615282022-10-01097615282023-09-30097615282022-10-012023-09-30097615282021-10-01097615282022-09-30097615282021-10-012022-09-3009761528bus:SmallEntities2022-10-012023-09-3009761528bus:AuditExempt-NoAccountantsReport2022-10-012023-09-3009761528bus:AbridgedAccounts2022-10-012023-09-3009761528bus:PrivateLimitedCompanyLtd2022-10-012023-09-3009761528core:WithinOneYear2023-09-3009761528core:AfterOneYear2023-09-3009761528core:WithinOneYear2022-09-3009761528core:AfterOneYear2022-09-300976152812022-10-012023-09-3009761528core:ShareCapital2023-09-3009761528core:SharePremium2023-09-3009761528core:RevaluationReserve2023-09-3009761528core:OtherReservesSubtotal2023-09-3009761528core:RetainedEarningsAccumulatedLosses2023-09-3009761528core:ShareCapital2022-09-3009761528core:SharePremium2022-09-3009761528core:RevaluationReserve2022-09-3009761528core:OtherReservesSubtotal2022-09-3009761528core:RetainedEarningsAccumulatedLosses2022-09-3009761528core:LandBuildings2023-09-3009761528core:PlantMachinery2023-09-3009761528core:Vehicles2023-09-3009761528core:FurnitureFittings2023-09-3009761528core:OfficeEquipment2023-09-3009761528core:NetGoodwill2023-09-3009761528core:IntangibleAssetsOtherThanGoodwill2023-09-3009761528core:ListedExchangeTraded2023-09-3009761528core:UnlistedNon-exchangeTraded2023-09-3009761528core:LandBuildings2022-09-3009761528core:PlantMachinery2022-09-3009761528core:Vehicles2022-09-3009761528core:FurnitureFittings2022-09-3009761528core:OfficeEquipment2022-09-3009761528core:NetGoodwill2022-09-3009761528core:IntangibleAssetsOtherThanGoodwill2022-09-3009761528core:ListedExchangeTraded2022-09-3009761528core:UnlistedNon-exchangeTraded2022-09-3009761528core:LandBuildings2022-10-012023-09-3009761528core:PlantMachinery2022-10-012023-09-3009761528core:Vehicles2022-10-012023-09-3009761528core:FurnitureFittings2022-10-012023-09-3009761528core:OfficeEquipment2022-10-012023-09-3009761528core:NetGoodwill2022-10-012023-09-3009761528core:IntangibleAssetsOtherThanGoodwill2022-10-012023-09-3009761528core:ListedExchangeTraded2022-10-012023-09-3009761528core:UnlistedNon-exchangeTraded2022-10-012023-09-3009761528core:MoreThanFiveYears2022-10-012023-09-3009761528core:Non-currentFinancialInstruments2023-09-3009761528core:Non-currentFinancialInstruments2022-09-3009761528dpl:CostSales2022-10-012023-09-3009761528dpl:DistributionCosts2022-10-012023-09-3009761528core:LandBuildings2022-10-012023-09-3009761528core:PlantMachinery2022-10-012023-09-3009761528core:Vehicles2022-10-012023-09-3009761528core:FurnitureFittings2022-10-012023-09-3009761528core:OfficeEquipment2022-10-012023-09-3009761528dpl:AdministrativeExpenses2022-10-012023-09-3009761528core:NetGoodwill2022-10-012023-09-3009761528core:IntangibleAssetsOtherThanGoodwill2022-10-012023-09-3009761528dpl:GroupUndertakings2022-10-012023-09-3009761528dpl:ParticipatingInterests2022-10-012023-09-3009761528dpl:GroupUndertakingscore:ListedExchangeTraded2022-10-012023-09-3009761528core:ListedExchangeTraded2022-10-012023-09-3009761528dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-10-012023-09-3009761528core:UnlistedNon-exchangeTraded2022-10-012023-09-3009761528dpl:CostSales2021-10-012022-09-3009761528dpl:DistributionCosts2021-10-012022-09-3009761528core:LandBuildings2021-10-012022-09-3009761528core:PlantMachinery2021-10-012022-09-3009761528core:Vehicles2021-10-012022-09-3009761528core:FurnitureFittings2021-10-012022-09-3009761528core:OfficeEquipment2021-10-012022-09-3009761528dpl:AdministrativeExpenses2021-10-012022-09-3009761528core:NetGoodwill2021-10-012022-09-3009761528core:IntangibleAssetsOtherThanGoodwill2021-10-012022-09-3009761528dpl:GroupUndertakings2021-10-012022-09-3009761528dpl:ParticipatingInterests2021-10-012022-09-3009761528dpl:GroupUndertakingscore:ListedExchangeTraded2021-10-012022-09-3009761528core:ListedExchangeTraded2021-10-012022-09-3009761528dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-10-012022-09-3009761528core:UnlistedNon-exchangeTraded2021-10-012022-09-3009761528core:NetGoodwill2023-09-3009761528core:IntangibleAssetsOtherThanGoodwill2023-09-3009761528core:LandBuildings2023-09-3009761528core:PlantMachinery2023-09-3009761528core:Vehicles2023-09-3009761528core:FurnitureFittings2023-09-3009761528core:OfficeEquipment2023-09-3009761528core:AfterOneYear2023-09-3009761528core:WithinOneYear2023-09-3009761528core:ListedExchangeTraded2023-09-3009761528core:UnlistedNon-exchangeTraded2023-09-3009761528core:ShareCapital2023-09-3009761528core:SharePremium2023-09-3009761528core:RevaluationReserve2023-09-3009761528core:OtherReservesSubtotal2023-09-3009761528core:RetainedEarningsAccumulatedLosses2023-09-3009761528core:NetGoodwill2022-09-3009761528core:IntangibleAssetsOtherThanGoodwill2022-09-3009761528core:LandBuildings2022-09-3009761528core:PlantMachinery2022-09-3009761528core:Vehicles2022-09-3009761528core:FurnitureFittings2022-09-3009761528core:OfficeEquipment2022-09-3009761528core:AfterOneYear2022-09-3009761528core:WithinOneYear2022-09-3009761528core:ListedExchangeTraded2022-09-3009761528core:UnlistedNon-exchangeTraded2022-09-3009761528core:ShareCapital2022-09-3009761528core:SharePremium2022-09-3009761528core:RevaluationReserve2022-09-3009761528core:OtherReservesSubtotal2022-09-3009761528core:RetainedEarningsAccumulatedLosses2022-09-3009761528core:NetGoodwill2021-10-0109761528core:IntangibleAssetsOtherThanGoodwill2021-10-0109761528core:LandBuildings2021-10-0109761528core:PlantMachinery2021-10-0109761528core:Vehicles2021-10-0109761528core:FurnitureFittings2021-10-0109761528core:OfficeEquipment2021-10-0109761528core:AfterOneYear2021-10-0109761528core:WithinOneYear2021-10-0109761528core:ListedExchangeTraded2021-10-0109761528core:UnlistedNon-exchangeTraded2021-10-0109761528core:ShareCapital2021-10-0109761528core:SharePremium2021-10-0109761528core:RevaluationReserve2021-10-0109761528core:OtherReservesSubtotal2021-10-0109761528core:RetainedEarningsAccumulatedLosses2021-10-0109761528core:AfterOneYear2022-10-012023-09-3009761528core:WithinOneYear2022-10-012023-09-3009761528core:Non-currentFinancialInstrumentscore:CostValuation2022-10-012023-09-3009761528core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-10-012023-09-3009761528core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-10-012023-09-3009761528core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-10-012023-09-3009761528core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-10-012023-09-3009761528core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-10-012023-09-3009761528core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-10-012023-09-3009761528core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-10-012023-09-3009761528core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-10-012023-09-3009761528core:Non-currentFinancialInstrumentscore:CostValuation2023-09-3009761528core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-09-3009761528core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-09-3009761528core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-09-3009761528core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-09-3009761528core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-09-3009761528core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-09-3009761528core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-09-3009761528core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-09-3009761528core:Non-currentFinancialInstrumentscore:CostValuation2022-09-3009761528core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-09-3009761528core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-09-3009761528core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-09-3009761528core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-09-3009761528core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-09-3009761528core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-09-3009761528core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-09-3009761528core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-09-3009761528bus:Director12022-10-012023-09-30

MME Case Management Ltd

(formerly BACK2FITNESS PHYSIOTHERAPY LIMITED)

Registered Number
09761528
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2023

MME Case Management Ltd
Company Information
for the year from 1 October 2022 to 30 September 2023

Director

Mrs M Emery-Kosse

Registered Address

128 City Road
London
EC1V 2NX

Registered Number

09761528 (England and Wales)
MME Case Management Ltd
Balance Sheet as at
30 September 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets32,530789
2,530789
Current assets
Debtors18,99517,360
Cash at bank and on hand12,87921,715
31,87439,075
Creditors amounts falling due within one year(21,744)(21,169)
Net current assets (liabilities)10,13017,906
Total assets less current liabilities12,66018,695
Provisions for liabilities(481)-
Net assets12,17918,695
Capital and reserves
Called up share capital100100
Profit and loss account12,07918,595
Shareholders' funds12,17918,695
The financial statements were approved and authorised for issue by the Director on 5 February 2024, and are signed on its behalf by:
Mrs M Emery-Kosse
Director
Registered Company No. 09761528
MME Case Management Ltd
Notes to the Financial Statements
for the year ended 30 September 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Functional and presentation currency
The presentation currency of the financial statements is the Pound Sterling (£).
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.
Current taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. Current or deferred taxation assets and liabilities are not discounted. Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Straight line (years)
Fixtures and fittings4
Office Equipment4
Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities. Financial assets are measured at amortised cost and comprise of cash and cash equivalents and trade and other debtors. Financial liabilities are measured at amortised cost and comprise of trade and other creditors.
2.Average number of employees

20232022
Average number of employees during the year21
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 October 221,782
Additions2,356
At 30 September 234,138
Depreciation and impairment
At 01 October 22993
Charge for year615
At 30 September 231,607
Net book value
At 30 September 232,530
At 30 September 22789